Exporters
Exporters
Exporters can only claim the rebate for containers included in the NSW (or ACT) CDS. Inclusion is verified using the Supply Arrangement Number (SAN), which identifies suppliers registered with the scheme.
Exporters need to ensure they get the SAN from their supplier when they receive containers so they can provide it to us when claiming the rebate. Export numbers reported to us must include the SAN to verify that the supplier contributions were paid on the containers and therefore a rebate is appropriate.
We assess each export rebate claim by the 1st of the following month and issue you with RCTI (Recipient Created Tax Invoice). We will pay you within 15 days after the issue of the RCTI.
Suppliers only contribute to the ACT CDS for containers consumed in the ACT (the same as each state and territory that has a CDS).
If your business purchased containers in NSW that have already incurred the NSW CDS cost, and those containers are then exported from NSW to the ACT, you are entitled to claim a rebate for your NSW CDS contribution.
As the product was not first supplied in NSW, CDS was not paid and therefore you can’t claim an export rebate. In this scenario, you don’t need to report the volumes supplied to the cruise ship as first supply volumes.
You can register with us as an exporter and lodge an export claim.
